Ohio Application for Sales/Use Tax Refund

Application for Sales/Use Tax Refund
Form ST AR
ST AR

For State Use Only
Overrides: Name	Y	

N	

Address	Y	

Rev. 7/23

Sales/Use Tax
Application for Refund

N

Sales Tax / Consumer	
Sales Tax / Vendor	
Use Tax
The following information refers to the person/entity submitting the application for refund of tax claimed to have been erroneously paid to the state of
Ohio/Clerk of Courts.
FEIN/SSN (do not use dashes)
Sales or use tax vendor's license number (if applicable)
Payee ID (required for refunds $50,000 or greater)

Name of applicant (if business, print name as registered with the Internal Revenue Service)

Mailing address
City

State

Telephone

ZIP code

Fax

E-mail

Requested refund amount

$
,
				

Time period covered by the refund request (MM/DD/YY)

,

.

MMD D Y Y
	to

MMD D Y Y

State full and complete reasons for the above claim. You must include supporting documentation.

SIGN HERE (REQUIRED)
I declare under penalty of perjury that I am the taxpayer or the taxpayer’s authorized agent having knowledge of the relevant facts in
this matter to file this refund application.

Signature	

Date (MM/DD/YY)

Name	Title
Taxpayer representative: The taxpayer will be represented in the matter by the following individual. Include a Declaration of Tax
Representative (Ohio form TBOR 1), which can be found on the department’s website at tax.ohio.gov.
First name

Telephone

M.I. Last name

Title

E-mail

Please submit this application and supporting documentation using one of the following options:
Electronically: tax.ohio.gov – Contact Us - Online Notice Response Service or gateway.ohio.gov – Online Notice Response Service:
eFax – 206-333-1087; Mail: Ohio Department of Taxation, Business Tax Division - SUT REF, P.O. Box 530, Columbus OH 43216-0530
FOR OFFICE USE ONLY
Examiner 	

Date	

Reviewer 	

Date	

Amount recommended
Manager 	

Date

Claimed	Inc/red	

Deallocation

Xfer tax	

Xfer int	

Total approved

Int to txpr	

Net to TP	

Txpr ck

ST AR
Rev. 7/23

Instructions and Pertinent Law Sections
Please fully complete this application and submit documentation
supporting the refund with this application using only one of the
options available for submission.
Submission options are as follows:
1.	 Electronic submission through tax.ohio.gov. Select "Contact
Us", "Online Notice Response Service". Fax: 206-333-1087
2.	 Electronic submission through gateway.ohio.gov. Select
"Online Notice Response Service". Fax: 206-333-1087
3.	 Mail to: Ohio Department of Taxation, Business Tax Division,
SUT REF, PO Box 530, Columbus, OH 43216-0530
For information on what documents must be supplied, see the Refund Checklists (STAR C) in the tax forms section at tax.ohio.gov.
To the extent that a refund is granted on this application, either in
whole or in part, the Ohio Department of Taxation will calculate
and include the appropriate amount of interest in the refund payment made to the applicant. The applicant should not include such
interest in the “Requested refund amount”.
Sales tax refunds are governed by Ohio Revised Code (R.C.) section 5739.07, which provides in pertinent part as follows:
(A) When, pursuant to this chapter, a vendor has paid taxes to
the treasurer of state or the treasurer of state's agent, or to the
tax commissioner or the commissioner's agent, the commissioner
shall refund to the vendor the amount of taxes paid if the vendor
has refunded to the consumer the full amount of taxes the consumer paid illegally or erroneously or if the vendor has illegally or
erroneously billed the consumer but has not collected the taxes
from the consumer.
(B) When, pursuant to this chapter, a consumer has paid taxes
directly to the treasurer of state or the treasurer of state's agent, or
to the tax commissioner or the commissioner's agent, and the payment or assessment was illegal or erroneous, the commissioner
shall refund to the consumer the full amount of illegal or erroneous
taxes paid.
(C) The commissioner shall refund to the consumer taxes paid illegally or erroneously to a vendor only if:
(1) The commissioner has not refunded the tax to the vendor and
the vendor has not refunded the tax to the consumer; or
(2) The consumer has received a refund from a manufacturer or
other person, other than the vendor, of the full purchase price, but
not the tax, paid to the vendor in settlement of a complaint by the
consumer about the property or service purchased.

The commissioner may require the consumer to obtain or the vendor to provide a written statement confirming that the vendor has
not refunded the tax to the consumer and has not filed an application for refund of the tax with the commissioner.
(D) Subject to division (E) of this section, an application for refund
shall be filed with the tax commissioner on the form prescribed
by the commissioner within four years from the date of the illegal
or erroneous payment of the tax, unless the vendor or consumer
waives the time limitation under division (A)(3) of R.C. section
5739.16. If the time limitation is waived, the refund application period shall be extended for the same period as the waiver.
(E) An application for refund shall be filed in accordance with division (D) of this section unless a person is subject to an assessment that is subject to the time limit of division (B) of R.C. section
5703.58 for a tax not reported and paid between the four-year time
limit described in division (D) of this section and the seven-year
limit described in division (B) of R.C. section 5703.58, in which
case the person may file an application within six months after
the date the assessment is issued. Any refund allowed under this
division shall not exceed the amount of the assessment due for
the same period.
(F) On the filing of an application for a refund, the commissioner
shall determine the amount of refund to which the applicant is entitled. If the amount is not less than that claimed, the commissioner
shall certify that amount to the director of budget and management
and the treasurer of state for payment from the tax refund fund
created by R.C. section 5703.052. If the amount is less than that
claimed, the commissioner shall proceed in accordance with R.C.
section 5703.70.
(G) When a refund is granted under this section, it shall include
interest thereon as provided by R.C. section 5739.132.
Amended by 129th General Assembly File No. 28, HB 153,
§101.01, eff. 9/29/2011.
Use tax refunds are governed by R.C. 5741.10, which provides in
pertinent part as follows:
Refunds of taxes paid pursuant to this chapter by a seller or consumer illegally or erroneously shall be made in the same manner
as refunds are made to a vendor or consumer under R.C. section
5739.07.
* Payee ID: The Department will now issue all refunds $50,000 or
greater via direct deposit. In order to receive a refund via direct
deposit, please register as a Payee with OhioPays. For more information, please visit ohiopays.ohio.gov.